- Romania plans to introduce mandatory B2B electronic invoicing starting from January 1, 2024, with the objective of combatting tax fraud and evasion and improving collection efficiency.
- The Romanian government has submitted an application to the EU Commission, which has been recently processed, allowing Romania to introduce mandatory electronic invoicing for transactions between taxable persons established in Romania.
- Invoices will be exchanged with the government portal in the CIUS_RO format and validated against requirements before being used by the recipient.
- The pre-clearance model was partially introduced in July 2022 and will likely be extended to all taxpayers in 2024.
Source Comarch
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